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Infographics in corporate sustainability reports: providing useful information or used for impression management?

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posted on 28.03.2022, 23:12 authored by Majid Kanbaty
Infographics combine visual and textual information and thus may be used to attract attention, with the ultimate purpose of influencing the thoughts and feelings of readers of accounting information. However, little is known about the role of infographics in sustainability reports. This study examines the practice and features of infographics in sustainability reports, particularly focusing on whether infographics are used for impression management (IM) purposes by utilising selectivity, visual manipulation and performance comparisons. As infographics become more widely used, it is important to understand their use in corporate sustainability reporting (CSR), particularly because their use is not regulated. Additionally, the association between IM and sustainability disclosure is scrutinised. The findings reveal that infographics are becoming increasingly utilised in CSR and that they are commonly used by environmentally sensitive industries. The key social and environmental aspects depicted by infographics are air emissions, energy usage, water consumption, labour practices and decent work. We find clear evidence of infographics being harnessed for IM purposes and that there is a bias in selecting, comparing and emphasising sustainability performance trends towards favourable disclosures that enhance company reputation. Further, we find evidence of an association between IM and social disclosure in relation to selectivity and visual emphasis strategies but the association with environmental disclosure is only found for selectivity and performance comparison strategies.

History

Table of Contents

1. Introduction -- 2. Literature review and hypotheses development -- 3. Research method -- 4. Results and discussion -- 5. Conclusions, limitations and future research -- 6. References.

Notes

Theoretical thesis. Bibliography: pages 103-114

Awarding Institution

Macquarie University

Degree Type

Thesis MRes

Degree

MRes, Macquarie University, Faculty of Business and Economics, Department of Accounting and Corporate Governance

Department, Centre or School

Department of Accounting and Corporate Governance

Year of Award

2017

Principal Supervisor

Andreas Hellmann

Additional Supervisor 1

Colly He

Rights

Copyright Majid Kanbaty 2017. Copyright disclaimer: http://mq.edu.au/library/copyright

Language

English

Extent

1 online resource (114 pages)

Former Identifiers

mq:70483 http://hdl.handle.net/1959.14/1264701